Panion & BF Biotech Inc (1760) — Cash Flow Quality Index

Latest as of September 2025: 0.70x

Panion & BF Biotech Inc (1760) has a Cash Flow Quality Index of 0.70x as of September 2025. Operating cash flow of NT$73.31 Million is below net income of NT$104.58 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore 1760 operating cash to total liabilities to assess how comfortably operating cash covers total debt obligations.

Cash Flow Quality Index

0.70x
Operating CF / Net Income

Operating Cash Flow

NT$73.31 Million
TWD

Net Income

NT$104.58 Million
TWD

Data as of

Sep 2025
Most recent filing

Panion & BF Biotech Inc Cash Flow Quality Index (2009–2024)

Historical Cash Flow Quality Index for Panion & BF Biotech Inc across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see Panion & BF Biotech Inc operating cash flow efficiency.

Annual Cash Flow Quality Index for Panion & BF Biotech Inc (2009–2024)

Year-by-year earnings quality comparison for Panion & BF Biotech Inc.

Year Quality Index Operating CF (TWD) Net Income YoY Change
2024 1.62x NT$351.19 Million NT$217.44 Million ▼ -29.7%
2023 2.30x NT$177.42 Million NT$77.22 Million ▼ -14.5%
2022 2.69x NT$489.87 Million NT$182.34 Million ▲ +22.3%
2021 2.20x NT$401.23 Million NT$182.65 Million ▲ +1449.3%
2020 -0.16x NT$-14.55 Million NT$89.41 Million ▼ -140.5%
2019 0.40x NT$90.98 Million NT$226.29 Million ▲ +25.0%
2018 0.32x NT$78.58 Million NT$244.38 Million ▼ -59.6%
2017 0.80x NT$113.97 Million NT$143.14 Million ▼ -41.8%
2016 1.37x NT$177.22 Million NT$129.42 Million ▲ +172.9%
2015 0.50x NT$58.30 Million NT$116.19 Million ▼ -50.8%
2014 1.02x NT$76.11 Million NT$74.57 Million ▼ -72.5%
2013 3.72x NT$86.22 Million NT$23.20 Million ▼ -94.0%
2009 62.08x NT$76.98 Million NT$1.24 Million
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.